https://www.taxtmi.com/caselaws?id=123605 Allegations of clandestine production and removal must be supported by corroborative evidence; incomplete notebook entries lacking essential particulars such as description or quantity are insufficient. The authorised signatory's statement, without further investigation identifying who maintained the records or authored the entries, did not independently establish the charge. On that evidentiary basis, the duty demand and penalty could not be sustained, and the appellate order setting aside the original adjudication was upheld. en-us Tue, 22 May 2007 00:00:00 +0530 Tue, 21 Nov 2017 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123605 Allegations of clandestine production and removal must be supported by corroborative evidence; incomplete notebook entries lacking essential particulars such as description or quantity are insufficient. The authorised signatory's statement, without further investigation identifying who maintained the records or authored the entries, did not independently establish the charge. On that evidentiary basis, the duty demand and penalty could not be sustained, and the appellate order setting aside the original adjudication was upheld. Case-Laws Central Excise Tue, 22 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123605